The 3.75 density, 14 ILD memory foam in the Tobia Memory Plusmemory foam mattress is "plant-based," meaning that it is made using polyols derived from plant oils rather than petroleum. According to Spaldin, this material "is resistant to dust mites and is naturally antimicrobial." It uses open-cell structure to allow air to circulate through the layer for freshness and cooling. The role of memory foam is conformity to body contours for evenly consistent support and relief of pressure points.

The 7" high support core is 2.5 density, 19ILD polyurethane foam, also plant-based and is open-celled. Spaldinfoams are reticulated, with vertical pores draining moisture away to keep the mattress dry.

Like the Innovation, the cover of the Memory Plus is organic cotton with fibers of Visil, a silica treated rayon flame retardant. Just under this cover is the 1" top layer of soft foam made of soy and sunflower oils.